A:
The XBRL Mapper consist of a set of two software components that will
allow you to transform data in two directions: The Generator
transforms from any format to XBRL and the Interpreter transforms
from XBRL to any other format.

Q: What are the most common uses of the XBRL Mapper?

A:
The XBRL Mapper can be used:
- As an XBRL Report Generator: The Mapper can access data in the
internal repositories of information and generate an XBRL report.
- As an interpreter of XBRL Reports: The Mapper will read the content
of an XBRL report and will load the data in the data repositories.

Q: How do the Mapper components work?

A:
Both software components works using configuration files written in XML.
The configuration files allows the components to be used in multiple
environments and permits them to be easily adapted to project needs.
This feature saves project duration and implementation costs.

The Generator do its work in two phases. Phase I starts with
a template of an XBRL report to be generated. Each element in the template
contains information about the context to be used, the concept from the
taxonomy, the data source, the unit in the case of numeric elements, etc.
The template allow you map to tuple content as well and it provides you
a mechanism to document how many times an element inside a tuple can occurs.

The data source for each element can be configured independently within
the same template. This allows you to create an XBRL instance document by
combining information from an Excel spreadsheet and data from a database at
the same time.

The configuration file for Phase I can refer to several data sources
simultaneously.

Phase II consist of a pre-defined dialog between the Mapper
and the Driver that obtains the data from the data source. Each
Driver may use a specific configuration file if that is needed.
For example, the Driver to process the content of a web form
does not need a configuration file because the name of the field in the web form
is used to create the correspondence between the data requests from the
template file and the data submitted in the web form. But the driver for excel
requires a configuration file because for each data request a cell
in Excel must be specified.

The Interpreter has been developed using the same architecture.
During the Phase I, the interpreter starts executing a set of defined
filters that operates with the data in the XBRL instance document.
The filters are independent of the final data destination. At the time
one filter condition is satisfied the Mapper generates a Loading
event

During Phase II, the Interpreter sends the Loading event to the
Drivers and, in turn, the Drivers are responsible of storing
the information in the final format. Each Loading Event can be
handled by more than one Driver

For the Interpreter There are drivers for Excel and for Relational
Databases.

Q: Can I develop a new Driver?

A:
Yes, the XBRL API exposes the required interface and the configuration
files allows you to select your own driver class. The development of a new
Driver is pretty simple because there is just a set of methods to
implement and the dialog between the processor and the driver is already
defined.

Q: What happens when the taxonomy change?

A:
When the taxonomy change it is necessary to change the configuration files.
Reporting Standard is working in the XBRL
Versioning Working Group of XBRL International. The objective of that
group is to define a standardized format to document the changes between two
taxonomy versions. Reporting Standard XBRL Mapper has been designed to
automatically read the versioning reports and migrate the configuration
files to adapt it to the new taxonomy version. The process of migrating
the old configuration files to a new taxonomy version produces a migration
report that indicates which changes can be adopted without any impact and
which changes requires human intervention.

Q: What other benefits the Mapper has?

A:
Firstly you don't need to be an XBRL expert to use the Mapper.

Secondly, the project to adopt XBRL can be simplified and reduced in time
because the parameterization of some existing components is easier than
the development of a new project that requires XML experts learning XBRL.

Q: How long a project for using the Mapper can take?

A:
In our experience, a project for implementing the mapping of 200 elements in a template
considering the template design, training, components set up and generation of the
configuration files is a 2 months project of 2 people.

Q: I'm a consultant, Can I use the Mapper for my own project?

A:
Absolutely, Reporting Standard provides this components to the XBRL community in general.
Our most important asset is our capacity to design and build the components to facilitate
the adoption of XBRL. We are not a consulting company and we prefer you to use our
software in your projects, we will provide you support to your project if this is
required.